Chennai Court December 2005 Judgments

The Deputy Commercial Tax Officer, Vs. Cameo Exports, Rep. by V. Sunda ...

Court: Chennai

Reported in: 2006(3)CTC81; (2006)1MLJ370; [2006]147STC218(Mad)

A.P. Shah, C.J.1. Since the issue involved in all these appeals is one and the same, the appeals are being disposed of by this common judgment.2. In all these cases, the assessees, against the orders of assessment, have filed the appeals before the Appellate Assistant Commissioner (CT) under Section 31 of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter, for the brevity sake, referred to as 'the Act') and the appellate authority returned the appeal papers since appeals did not accompany the proof of payment of 25% of the disputed tax as per proviso 2 to Section 31 of the amended Act 19 of 2002, with effect from 3-6-2002. Challenging the orders passed by the appellate authority, assessees have filed the present writ petitions.3. In W.P. Nos. 22347, 26083 and 27441 of 2003, the learned single Judge (K. Govindarajan, J.), following the decision in the case of Arasu Rubber Corporation Ltd. v. Addl. D.C.T.O. (Mad.), reported in 2002.126 STC 32, allowed the writ petitions and directed...